Hoffman Company manufactures car seats in its Boise plant Each car seat passes through the assembly department and the testing department This problem focuses on the testing department Direct materials are added when the testing department process s % comp ele Conversion costs are added evenly during the testing deparments process As oke assembly is completed, each unit is immediatoly transferred to testing As each unit is completed in testing, it is immediately transferred to Finished Goods. Hoffman Company uses the IFO method of process costing Data for the testing department for October 2017 are as follows Data Table work-in-process inventory and (b) transferred-in costs and direct Physical Units Transferred In Direct Conversion (Car Seats) Costs Materials Costs 5,500 $2,879,000$0 $499,790 Work in process, October 1 Transferred in during October 2017 Completed during October 2017 Work in process, October 31 b Total costs added during October 2017 Degree of completion transferred-in costs ?%, direct materials, ?% conversion costs, 65% "Degree of completion transferred-in costs. ?%, drect materials, 7%, conversion costs, 45% 29,800 1,700 the first column of your schedule (For amounts with a 0 balance 9048.000 $10.877.000 $4,696.260 ersinn Print Done